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近年来,按照社会主义市场经济发展的要求,财政改革不断推进,财政管理日益加强,财经秩序有所好转,但仍然存在不少问题,有的还相当严重。突出表现在:会计基础工作较为薄弱,会计信息严重失真;会计中介机构执业不规范、不客观,不公正的现象时有发生;一些企业偷税、骗税、逃税、欠税,有的收入征收机关擅自减、免、缓、退税和混库,有的地方政府为了出政绩在财政收入上弄虚作假;乱收费、乱罚款和各种摊派没有得到彻底遏制;预算外资金管理松弛,私设“小金库”问题仍然较为普遍;国有资产存在着程度不同的流失问题。这种状况如果任其发展蔓延下去,不仅会严重干扰财税体制的正常运
In recent years, in line with the requirements of the development of the socialist market economy, the fiscal reform has been continuously promoted, the financial management has been steadily strengthened and the financial and economic order has been somewhat improved. However, many problems still exist, some of which are still rather serious. Outstanding performance in: the basis of accounting work is relatively weak, serious distortion of accounting information; accounting intermediaries practice non-standard, not objective and unfair phenomena have occurred; some tax evasion, tax fraud, tax evasion, tax arrears, and some revenue collection agencies Some local governments have tried their best to make falsified financial revenue for arbitrary performance; arbitrary charges, fines and misappropriations have not been completely checked; extra-budgetary funds have been loosely managed and privately owned The problem of “treasuries” is still relatively common; there are problems of the loss of state-owned assets to varying degrees. If this situation is let go, its development will not only seriously interfere with the normal operation of the fiscal and taxation system